P.R. Laws tit. 21, § 651g
2019-02-20 00:00:00+00
If a person subject to the license tax authorized by §§ 651–652y of this title assumes or acquires control, after this act takes effect, of the activities of another person subject to the license tax levied under §§ 651–652y of this title, as assignee, trustee, representative or otherwise, the volume of business of the acquirer shall be determined by taking into account the volume of business of the assignor as well as the volume of business of the assignee.
History —July 10, 1974, No. 113, Part 1, p. 371, § 8.